https://www.taxtmi.com/caselaws?id=782309 HC held that the assessee's plea of violation of natural justice in the assessment under Section 143(3) r/w 144B was untenable, noting repeated show-cause notices and failure of the assessee to furnish complete details, including PAN, addresses and creditworthiness of parties. However, HC found that the assessment proceedings, initiated after 01.04.2021, were required to be conducted in a faceless manner under Section 144B, as mandated by the amended Act. The Department failed to justify non-compliance with the faceless regime and remained silent on this aspect. Applying its earlier ruling in a similar matter, HC quashed the impugned assessment order in favour of the assessee. en-us Fri, 21 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782309 HC held that the assessee's plea of violation of natural justice in the assessment under Section 143(3) r/w 144B was untenable, noting repeated show-cause notices and failure of the assessee to furnish complete details, including PAN, addresses and creditworthiness of parties. However, HC found that the assessment proceedings, initiated after 01.04.2021, were required to be conducted in a faceless manner under Section 144B, as mandated by the amended Act. The Department failed to justify non-compliance with the faceless regime and remained silent on this aspect. Applying its earlier ruling in a similar matter, HC quashed the impugned assessment order in favour of the assessee. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782309